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2003 (11) TMI 279 - AT - Income TaxExtract: .......nda which has been discussed supra. Here also, the AO had not brought any material on record to disapprove the assessee s contention and evidence in support of the genuineness of the gift. For the reasons recorded in the foregoing paras, we hold that the addition was not called for and rightly deleted. 7. In the result, the appeal stands dismissed.
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